Principalii 512 termeni din domeniul finanicar-contabil: Accepturi bancare = Banker's Acceptances; Acoperirea riscului = Hedge, Hedging; Acoperire din patrimoniu = Asset Coverage; Acoperirea dobanzii = Interest coverage; Acord = Agreement; Acord de credit = Credit agreement; Actionar = Shareholder; Actiune = Share; Actiuni in circulatie = Outstanding shares; Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Assets; Active curente = Current assets; Active identificabile = Identifiable assets; Active imediate = Quick Assets; Active imobilizate = Non current assets; Activitati curente = Ordinary activities; Activitati de administare a activelor = Trust activities; Activitati de exploatare = Operating activities; Activitati intrerupte = Discontinued operations; Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare contabila) = Haircut; Amana, a ceda = Defer; Amanetare = Pledge; Amortizare = Amortization; Analiza fundamentala = Fundamental analysis; Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Area; Asociat, a se asocia = Associates; Asocieri in participatie = Joint venture; Atribuire de actiuni = Assign shares; Autofinantare = Self financing; Balanta de verificare = Trial balance; Banca de investitii = Investment Banker; Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; Beneficii economice = Economic benefits; Bilant = Balance sheet; Bilant consolidat = Consolidated Balance sheet; Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note; Bonitate financiara = Financial trustworthiness; Buget = Budget; Cadru general = Framework; Capital social = Share capital; Capital de lucru brut = Working capital; Capital de lucru net = Net Working capital; Capitalizare totala = Total Capitalization; Capitaluri proprii = Shareholders’ equity; Casa = Petty cash; Casare = Cassation; Castig = Gain; Castigul dividendului = Dividend Yield; Castig contingent = Contingent gain;

Castig din detinerea de active = Holding gains; Castiguri din diferente de curs valutar = Foreign exchange gain; Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT); Cautiune = Bail; Cec compensat = Cleared cheque; Cec la purtator = Bearer cheque; Cedare = Disposal; Cerere = Demand; Certificat = Scrip; Certificat de depozit = Certificate of Deposit; Cesionar = Assignee; Cesionarea actiunilor prin buna intelegere = Private sale of shares; Cesiune = Assignment; Cesiunea unei filiale = Disposal of subsidiary; Cheltuiala cu impozitul pe profit = Tax expense; Cheltuieli cu dobanzile = Interest expenses; Cheltuieli de cercetare si dezvoltare = Research and development costs; Cheltuieli de exploatare = Operating costs; Cheltuieli de personal = Personnel expenses; Cheltuieli fixe = Fixed expenses; Cheltuieli variabile = Variable expenses; Chitanta de datorie = Due Bill; Cifra de afaceri = Turnover; Combinari de intreprinderi = Business combination; Comensurare / Evaluare = Measurement; Comision = Commission; Companie cu capital de risc = Venture Capital Company; Compensa = Set-off; Compensare = Offsetting; Comun = Common; Conceptul conectarii costurilor la venituri = Matching of cost with revenues; Concesionare = Concession arrangement; Conditii ale platii amanate = Deferred payment terms; Conosament = Bill of lading; Consecventa = Consistency; Consolidare = Consolidation; Consultant financiar = Financial Advisor; Cont = Account; Cont de compensare = Clearing Account; Cont discretionar = Discretionary Account; Cont general = General Account; Cont inghetat = Frozen Account; Contabil = Accountant; Contabilitate de angajamente = Accruals basis of accounting; Contabilitate de casa = Cash accounting; Contingente (eventualitati, incertitudini) = Contingencies; Continuitatea activitatii = Going concern; Contract de constructii = Construction contract; Contractul cost-plus = Cost-plus contract; Contraprestatie = Consideration; Contravaloarea cedarii = Disposal consideration; Contul de profit si pierdere = Income statement; Conturi blocate = Booked balances; Conversie = Conversion; Copie certificata = Certified copy; Cost curent = Current cost; Cost de achizitie = Cost of purchase; Cost istoric = Historical cost; Costul bunurilor vandute = Cost of goods sold; Costul fortei de munca = Labour cost; Costul stocurilor = Cost of inventories;

Costul unei achizitii = Cost of an acquisition; Costul vanzarilor = Cost of sales; Costuri absorbite = Absorbed cost; Costuri aferente iesirilor = Cost of disposal; Costuri de vanzare = Selling costs; Costuri fixe = Fixed cost; Costuri marginale = Marginal cost; Costuri operationale = Operating expense; Costuri si venituri = Costs and revenues; Costuri variabile = Variable cost; Costurile indatorarii = Borrowing costs; Creante = Receivables; Creante clienti = Account Receivable; Creante comerciale = Trade receivables; Creante pe termen lung = Long term receivables; Creante privind impozitul amanat = Deferred tax asset; Crestere economica = Economic growth; Criterii de recunoastere = Recognition criteria; Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet date; Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective date; Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Debt; Datorie pe termen scurt = Short term debt; Datorie pe tremen lung = Long term debt; Datorii = Liabilities; Datorii bancare = Notes Payable Bank; Datorii contingente = Contingent liabilities; Datorii curente = Current liabilities; Datorii fiscale = Tax Payable; Datorii la furnizori pe termen lung = Long term liabilities; Datorii la stat = Tax Due; Datorii pe termen lung = Non current liabilities; Datorii privind impozitul amanat = Deferred tax liabilities; Declaratia oficiala = Official Statement; Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = General disclosures; Dezvolta, in curs de executie = Progress, On the ...; Diferenta temporara = Temporary difference; Diferente temporale = Timing differences; Diluarea participarii publice = Equity ownership opening; Discont = Discount; Distribuire la bursa = Exchange Distribution; Distribuire negociata = Negotiated Underwriting; Dividende = Dividends; Dividende de plata = Dividend Payout; Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Interest; Dobanda compusa = Compound Interest; Dobanda pentru imprumuturi revocabile = Call Money Rate; Drept (de..) = Right; Drept de preemptiune = Pre-emptive Right; Drept de subscriere = Subscription Right;

Durata de incasare a creantelor = Days Sales Outstanding; Echivalente de numerar = Cash equivalents; Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding - out effect; Element = Item; Elemente bilantiere = On balance sheet items; Elemente extrabilantiere = Off-balance-sheet items; Elemente extraordinare = Extraordinary items; Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Issue; Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental errors; Estimare contabila = Accounting estimate; Evaluare imobiliara = Real Estate Appraisal; Evaluat in mod credibil = Measured reliably; Evaziune fiscala = Tax evasion; Executare = Execution; Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized balance-sheet; Extras de cont = Account Statement; Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Refunding; Finantare pe credit = Debt financing; Flux de fonduri = Flow of Funds; Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Goodwill; Fond comercial negativ = Negative goodwill; Fond de rulment brut (total) = Working capital; Fond de rulment net = Net Working capital; Fonduri de pensii = Retirement benefit plans; Fonduri detinute pentru clienti = Funds held for customers; Forma nominativa = Registered Form; Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike; Identificarea activelor si obligatiilor = Identification of assets and liabilities; Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = True and fair view/fair presentation; Imaterial, intangibil = Intangible; Imobiliar, fiduciar = Real; Impozit pe profit = Tax on income; Impozit real = Real tax; Impozite amanate = Deferred taxes; Imprumut = Loan; Imprumut imobiliar = Mortgage; Imprumut revocabil = Call Loan; Imprumuturi nerambursabile = Forgivable loans; Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings; Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; Impune, a stabili un impozit = Assess; Incasare, crestere = Increase; Incasari = Proceeds;

Incasari din cedare = Disposal proceeds; Incasari in numerar = Cash proceeds; Inchidere de conturi = Strike a balance; Indemnizatie = Allowance; Indexare = Pegging; Indice de piata = Market Index; Inflatie = Inflation; Inghetarea cresterii salariale = Wage freeze; Inregistrare = Booking; Instrument de capital propriu = Equity Instrument; Instrument de credit = Debt Instrument; Interes in asocieri in participatie = Interest in joint ventures; Interese minoritare = Minority interests; Intrari de numerar = Cash inflow; Intreprindere = Enterprise; Inventar, stoc = Inventory; Investitie = Investment; Investitii curente = Current investments; Ipoteca generala = Blanket mortgage; Ipotecare = Hypothecation; La cost (inregistrare la...) = At cost; La maturitate (incasare la...) = Maturities; Leasing financiar = Finance lease; Lesing = Lease; Lichidare = Liquidation; Lichidare cash = Cash settlement; Lichiditate = Liquidity; Lichiditatea curenta = Quick Ratio; Lichiditatea generala (globala) = Current Ratio; Licitatie concurentiala = Competitive Bidding; Linie de credit = Line of Credit; Livrare esalonata = Staggered delivery; Marja = Margin; Marja bruta = Gross margin; Materii prime = Raw material; Medie = Average; Medie mobila = Moving Average; Mentinerea capitalului = Capital maintenance; Metoda cost-plus = Cost-plus method; Metoda costului = Cost method; Metoda FIFO = FIFO formula; Metoda gradului de finalizare = Percentage of completion method; Metoda LIFO = LIFO formula; Metoda obligatiei = Liability method; Metoda obligatiilor bilantiere = Balance sheet liability method; Metoda punerii in echivalenta = Equity method; Modificari ale pozitiei financiare = Changes in financial position; Moneda de raportare = Reporting currency; Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct negotiation; Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses); Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Standardization of Labour; Nucleu stabil de actionari = Core ownership; Numar de zile ale perioadei de incasare = Collection days; Numerar = Cash; Numerar in casierie = Cash on hand; Obligatie = Obligation; Obligatie fiscala = Tax liability;

Obligatii angajate = Accrued liabilities; Obligatii comerciale = Trade liabilities; Obligatii la furnizori = Account Payable; Obligatiune = Bond; Obligatiune cu colateral = Collateral Trust Bond; Obligatiune cu cupon = Coupon Bond; Obligatiune cu discont = Discount Bond; Obligatiune garantata cu echipamente = Equipment Trust Certificate; Obligatiune in forma dematerializata = Book Entry Bond; Obligatiune ipotecara = Mortgage Bond; Obligatiune speculativa = Junk Bond; Obtinere de profituri = Profit Taking; Oferta (de distribuire) publica = Public Offering (Distribution); Oferta de drepturi = Right Offering; Oferta publica de vanzare = Public offering of shares; Operatiune, operational, functionare = Operation; Operatiuni de piata deschisa = Open Market Operation; Oportunitate = Timeliness; Optiune pe actiuni = Share warrant; Ordin, comanda = Order; Parteneriat = Partnership; Pasiv total = Liabilities and Net Worth; Performanta = Performance; Perioada contabila = Accounting period; Perioada de raportare = Reporting period; Piata de licitatie = Auction Marketplace; Piata de negociere = Negotiated Marketplace; Piata monetara = Money Market; Piata normala = Normal Market; Piata secundara = Aftermarket; Pierdere din depreciere = Impairment loss; Pierderi contingente = Contingent losses; Plasament direct = Direct placement; Plasament privat = Private placement; Plata amanata = Deferred payment; Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments; Politici contabile = Accounting policies; Portofoliu = Portfolio; Portofoliu eficient = Efficient Portfolio; Pozitia financiara = Financial position; Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arm’s length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra juridicului = Substance over form; Prezentare = Presentation; Prezentare fidela = Fair presentation; Prezentarea informatiilor = Disclosure; Prezentarea informatiilor privind partile afiliate = Related party disclosures; Prima = Premium; Prime de capital = Share premium; Principal (venit principal) = Core; Privatizare = Going private; Procura = Power of Attorney; Produse finite = Finished goods;

Produse in curs de fabricatie = Work in progress; Profit contabil = Accounting profit; Profit din exploatare = Operating profit; Profit impozabil = Taxable profit; Profitul brut = Gross Profit; Prognoza economica = Business forecasting; Proprietate individuala = Individual Proprietorship; Proprietate unica = Proprietorship Individual; Prospect = Prospectus; Provizion = Provision; Prudenta = Prudence; Public(a), a deveni publica = Going Public; Putere de cumparare = Buying Power; Rambursare in avans = Advance Refunding; Randament = Yield; Randamentul curent = Current Yield; Randamentul pana la scadenta = Yield to Maturity; Raport anual = Annual Report; Raport de subscriere = Subscription Ratio; Raport financiar interimar = Interim financial report; Raportare financiara = Financial reporting; Raportarea pe baza valorilor nete = Reporting on a net basis; Raportul cost - beneficiu = Balance between benefit and cost; Raportul pret/castig = Price Per Earnings Ratio; Raportul valoare de piata/valoare contabila = Market to Book Ratio; Rascumparare = Redemption; Raspundere limitata = Limited Liability; Rata capitalizarii = Capitalization Ratio; Rata de crestere = Growth Rate; Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA); Rata de rotatie a activelor = Assets Turnover Ratio; Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio; Rata de rotatie a stocurilor = Inventory Turnover Ratio; Rata de schimb = Exchange Rate; Reconciliere = Reconciliation; Recunoastere = Recognition; Reducere initiala = Initial Allowance; Reducerea valorii contabile element cu element = Write-down on an item by item basis; Reduceri = Deductions; Reduceri de valoare = Valuation allowances; Reduceri pentru creante incerte = Doubtful debts allowances on receivables; Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories; Relevanta = Relevance; Reluarea elementelor = Reversal of items; Rentabilitatea investitiilor = Return on investments; Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE); Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; Reportarea pierderii fiscale = Tax loss carry forward; Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses; Reprezentare fidela = Faithful representation; Responsabil de cont = Account Executive; Retine = Retain; Retragere = Backing Away; Retratare = Restatement; Rezerva = Reserve; Rezerve din reevaluare = Revaluation reserve; Rezultat reportat = Retained earnings; Rezultatul pe actiune diluat = Diluted earnings per share; Risc de reinvestire = Reinvestment Risk; Salariu = Wage; Sarcina, pret, onorariu, cost = Charge;

Scadenta = Maturity; Scadentar = Maturity Schedule; Schimbul datoriilor in actiuni = Debt / Equity Swap; Sciziune = Spin-Off; Scutit de taxe = Tax free; Segment de raportare = Reportable segment; Segmente de activitate si zone geografice = Industry and geographical segments; Seif = Box; Serviciul datoriei = Debt Service; Sistemul costului istoric = Historical cost system; Situatia fluxurilor de numerar = Cash flow statement; Situatii financiare = Financial statements; Situatii financiare consolidate = Consolidated financial statements; Societate = Company; Societate in comandita = Limited Partnership; Sold creditor = Credit Balance; Sold debitor = Debit Balance; Sold debitor ajustat = Adjusted Debit Balance; Solduri finale = Closing Bank Balance; Solduri initiale = Opening Bank Balance; Solvabilitate = Solvency; Somer = Unemployed Worker; Sondaj = Sampling; Spete restante = Back charges; Stagflatie = Stagflation; Stagnare = Stagnation; Studiu de fezabilitate = Feasibility Study; Subevaluat = Under valuated; Subinchiriere = Afterimage; Subordonat = Subordinate; Subscriere = Subscription; Subventii de exploatare = Grants related to income; Subventii privind activele = Grants related to assets; Surplus din reevaluare = Revaluation surplus; Tangibil, material = Tangible; Taxa de depozitare = Bond Dues; Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT); Terenuri si mijloace fixe = Property, plant and equipment; Termen lung (pe ...) = Non-current; Titlu certificat = Certificated Security; Titlu de valoare cu venit fix = Fixed-Income Security; Titlul de proprietate asupra activelor = Title to assets; Titluri de creanta = Debt securities; Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss; Tranzactie cu pret determinat obiectiv = Arm’s length transaction; Tranzactie in numerar = Cash Trade; Tranzactii cu partile afiliate = Related party transactions; Tranzactii si alte evenimente = Transactions and other events; Trata = Bill of Exchange; Tratament contabil = Accounting treatment; Tratament de baza = Benchmark treatment; Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present value; Valoare adaugata = Added Value; Valoare corecta de piata = Fair Market Value; Valoare de piata = Market Value; Valoare de piata de referinta = Base Market Value; Valoare intrinseca = Intrinsic Value; Valoare justa = Fair value;

Valoare realizabila = Realisable value; Valoare realizabila neta = Net realisable value; Valoare recuperabila = Recoverable amount; Valoare reziduala = Residual value; Valoarea actiunilor emise = Amount of shares issued; Valoarea contabila = Carrying amount; Valoarea imprumutului = Loan Value; Valoarea la scadenta = Maturity Value; Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross selling; Vanzari = Sales; Variatie neta = Net Change; Venit = Revenue; Venit contabil = Accounting income; Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Deferred revenue (income); Venituri din dobanzi = Interest income; Venituri din exploatare = Operating income; Vot cumulativ = Cumulative Voting; Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free Zone;